Payroll Ruling - Profit Distributions and Loan Accounts

Ruling
PTA 016 - Payroll tax treatment of payments and loans made to a business owner who is also an employee.

This ruling clarifies the payroll tax treatment of payments and loans made to a business owner who is also an employee of that business. This ruling is harmonised with other Australian jurisdictions.

Documents

Payroll Ruling - Profit Distributions and Loan Accounts
Page reviewed 9 March 2020